Income elasticities of demand were estimated for nine aggregate food categories for a sample of Hispanic consumers. In general, the demand for food appears to be relatively inelastic with respect to income, although the situation may be quite different when more disaggregated food categories are...

The authors found that food retailers would incur sizeable incremental costs depending on the mix of labor and capital utilized if a dual tax structure was imposed. Thus, the tax savings to consumers then would be offset not only by the recoupment of the lost revenue by government, but also by...